Minimum Public Offer Requirements set tiered issuer-based allotment minima with mandatory staged public shareholding increases and exchange enforcemen...
Disallowance under tax law for investment expenses cannot be applied mechanically; authority must record clear reasons before increasing assessee's su...
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
A dispute over exemption from Special Additional Duty under Notification No. 102/2007-Cus was treated as a question directly linked to the rate of duty applicable for assessment. Applying the Navin Chemicals test, the Court held that such a question falls outside the High Court's appellate jurisdiction under Section 130 of the Customs Act and is appealable only to the Supreme Court under Section 130E. The departmental appeal before the High Court was therefore closed as not maintainable, with liberty to approach the Supreme Court.
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